TBD = to be determined (data not yet available).
Changes in AMT exemption amount due to legislation, not inflation
adjustment.

2011 Tax Rate SchedulesFor tax year 2011 (returns
filed in 2012)
Click here for 2010 rate schedules
Unofficial, as calculated based on the tax extension law

Single

Taxable income is
over

But not over

The tax is

Plus

Of the amount
over

$0

8,500

$0.00

10%

$0

8,500

34,500

850.00

15%

8,500

34,500

83,600

4,750.00

25%

34,500

83,600

174,400

17,025.00

28%

83,600

174,400

379,150

42,449.00

33%

174,400

379,150

110,016.50

35%

379,150

Married
Filing Jointly
Qualifying Widow(er)

Taxable income is
over

But not over

The tax is

Plus

Of the amount
over

$0

17,000

$0.00

10%

$0

17,000

69,000

1,700.00

15%

17,000

69,000

139,350

9,500.00

25%

69,000

139,350

212,300

27,087.50

28%

139,350

212,300

379,150

47,513.50

33%

212,300

379,150

102,574.00

35%

379,150

Head
of Household

Taxable income is
over

But not over

The tax is

Plus

Of the amount
over

$0

12,150

$0.00

10%

$0

12,150

46,250

1,215.00

15%

12,150

46,250

119,400

6,330.00

25%

46,250

119,400

193,350

24,617.50

28%

119,400

193,350

379,150

45,323.50

33%

193,350

379,150

106,637.50

35%

379,150

Married
Filing Separately

Taxable income is
over

But not over

The tax is

Plus

Of the amount
over

$0

8,500

$0.00

10%

$0

8,500

34,500

850.00

15%

8,500

34,500

69,675

4,750.00

25%

34,500

69,675

106,150

13,543.75

28%

69,675

106,150

189,575

23,756.75

33%

106,150

189,575

51,287.00

35%

189,575

Retirement Savings

2009

2010

2011

IRA contributions
under age 50
50 or older

5,000
6,000

5,000
6,000

5,000
6,000

Roth IRA phase-out begins
single
married filing jointly

105,000
166,000

105,000
167,000

107,000
169,000

401k contributions
under age 50
50 or older

16,500
22,000

16,500
22,000

16,500
22,000

SIMPLE accounts

11,500

11,500

11,500

Social security wage base

106,800

106,800

106,800

Retirement savings contribution credit
Married filing jointly
50% credit up to
20% credit up to
10% credit up to
Head of household
50% credit up to
20% credit up to
10% credit up to
Other taxpayers
50% credit up to
20% credit up to
10% credit up to

33,000
36,000
55,500

24,750
27,000
41,625

16,500
18,000
27,750

33,500
36,000
55,500

25,125
27,000
41,625

16,750
18,000
27,750

34,000
36,500
56,500

25,500
27,375
42,375

17,000
18,250
28,250

TBD = to be determined (data not yet available).

Underpayment Rates
Rates used to calculate penalty for underpayment of
estimated tax and interest on tax underpayments
and overpayments for individuals